Shree Sejal Tower Co-operative Housing Society Limited vs. CPC, Bangalore

Parties Involved

Facts Summary

The appellant, Shree Sejal Tower Co-operative Housing Society Limited, filed its return of income on 22.03.2016 for the Assessment Year 2014-15, declaring total income at Rs. Nil. The return was processed by the Central Processing Centre (CPC) under section 143(1) of the Income-tax Act, 1961, dated 30.06.2016, and the total income was assessed at Rs. 6,67,750/-. The assessee filed an appeal before the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC) who dismissed the appeal upon rejection of the assessee's application for condonation of delay. The assessee approached the Income Tax Appellate Tribunal on the ground that the Commissioner of Income-tax (Appeals) erred in dismissing the appeal merely on the ground of delay.…

Legal Issues

• 1. Whether the Commissioner of Income-tax (Appeals) erred in dismissing the appeal merely on the ground of delay without considering the fact that the assessee was pursuing the alternative remedy of rectification.

Judgment Outcome

Decided in favour of Assessee.

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